Country of focus

Nigeria

Share

Our work in Nigeria

Research in Brief

Digitalisation and Subnational Tax Administration in Nigeria

November 2023
Abdulsalam Mas’ud, Sani Damamisau Mohammed, Yusuf Abdu Gimba

African Tax Administration Paper

Digitalisation and Subnational Tax Administration in Nigeria

August 2023
Abdulsalam Mas’ud, Sani Damamisau Mohammed, Yusuf Abdu Gimba

Working Paper

Missing the Forest for the Trees: Ekiti State’s Quest for Forestry Revenue and its Impact on Forest Management

August 2023
Giovanni Occhiali, Michael Falade

Research in Brief

Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria

April 2023
Henry C. Edeh

Working Paper

Growth or Goods: Examining Tax Morale Among Property Owners in Lagos

November 2022
Nicole E. Wilson, Leah R. Rosenzweig

Working Paper

Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance

September 2022
Wilson Prichard

Journal Article

Do tax policies discriminate against female traders? A gender framework to study informal marketplaces in Nigeria

August 2022
Imaobong Akpan, Mª Josep Cascant-Sempere (Kas)

Journal Article

Tax obsessions: Taxpayer registration and the informal sector in sub-Saharan Africa

May 2022
Mick Moore
ICTD’s new web portal on taxation of digital financial services in Africa
25 July 2023

ICTD’s new web portal on taxation of digital financial services in Africa

Awa Diouf, Hannelore Niesten
Across Africa, the rapid growth of digital financial services (DFS) has led to increased interest in effectively taxing these services….
Read more
Read more
Mobile money tax: Is there a gender gap?
9 January 2023

Mobile money tax: Is there a gender gap?

Hannelore Niesten, Mary Abounabhan
Gender and tax: As Africa increasingly introduces specific taxes on digital financial services (DFS) such as mobile money, do DFS…
Read more
Read more
Is the Inclusive Framework tax deal in the interests of lower-income countries?
28 February 2022

Is the Inclusive Framework tax deal in the interests of lower-income countries?

Didier Jacobs

Last October, 137 of the 140 jurisdictions that are members of the Inclusive Framework reached a high-level agreement on the…

Read more
Read more
Increasing collection of income taxes via property ownership: The Borno State experience
18 November 2021

Increasing collection of income taxes via property ownership: The Borno State experience

Mohammed Alkali, Mohammed Bashir Ali, John Audu Aziganu, Grema Bukar

Borno State, in north-eastern Nigeria, has faced intractable security challenges in the last decade that has led to the destruction…

Read more
Read more
Informal taxation in Nigeria: Significance, benefits and challenges
27 July 2021

Informal taxation in Nigeria: Significance, benefits and challenges

Jacob Aondohemba Iormbagah

Across Nigeria, a journey through rural communities and interaction with community members will expose you to the prevalence of self-financed…

Read more
Read more
West African governments must increase taxes on tobacco for better health and public finances
31 May 2021

West African governments must increase taxes on tobacco for better health and public finances

Jean Tesche

For more than 30 years, the World Health Organization (WHO) has designated May 31 as World No Tobacco Day, which…

Read more
Read more
Job Opportunity: Programme Manager, DIGITAX
6 April 2022

Job Opportunity: Programme Manager, DIGITAX

Closing date for applications: Saturday, 30th April 2022 The International Centre for Tax and Development is seeking a Programme Manager…

Read more
Read more
Nigerian Tax Research Network appoints two new experts to advisory board
29 July 2021

Nigerian Tax Research Network appoints two new experts to advisory board

Two new members have recently been appointed to the advisory board of the ICTD’s Nigerian Tax Research Network (NTRN). Ms…

Read more
Read more
Understanding how lower-income countries participate in global tax negotiations
14 January 2021

Understanding how lower-income countries participate in global tax negotiations

Since 2013, the formal structure of global corporate tax policymaking at the OECD has changed. Decisions are no longer made…

Read more
Read more
Our new resource page on tobacco taxation
3 June 2020

Our new resource page on tobacco taxation

May 31st was World No Tobacco Day. Every year, tobacco use causes more than 8 million deaths globally, and 80%…

Read more
Read more
ICTD hosts Ronald Waiswa and Michael Falade as Visiting Fellows at IDS
10 February 2020

ICTD hosts Ronald Waiswa and Michael Falade as Visiting Fellows at IDS

The ICTD is delighted to have hosted Ronald Waiswa and Michael Falade as Visiting Fellows at the Institute of Development…

Read more
Read more
Researchers and policymakers gather to discuss tax and technology in Nigeria
5 December 2019

Researchers and policymakers gather to discuss tax and technology in Nigeria

On December 5 and 6th, members and stakeholders of the Nigerian Tax Research Network are gathered in Abuja for the…

Read more
Read more

Current

Comparative Perspectives on International Tax from the Global South

Start date: 01/03/2024

Current

A comparative Analysis of the E-Transfer Levies in Ghana and Nigeria: Lessons and Experiences for the Taxation of Digital Financial Services

Start date: 12/04/2023

Completed

The Collateral Effects of Evictions on Property Tax Morale: Class, Preferences and Signals from the State

Start date: 03/11/2021

Current

An Empirical Study for the Case for the Introduction of Advance Pricing Agreements in Low and Lower-Middle Income Countries

Start date: 01/11/2022

Completed

Digital Payment Tax Factsheets

Start date: 01/01/2022

Current

Tobacco tax reform in West Africa

Start date: 22/10/2018

Completed

Disentangling the Effects of Ethnicity and Social Intermediaries on Informal Sector Tax in Lagos, Nigeria

Start date: 01/03/2020

Completed

Estimating the Impact of Tax or Price Measures on Tobacco Smoking Onset and Cessation

Start date: 18/11/2019
Back to Impact map